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" Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed or made after the expiration of... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 219
by United States. Court of Claims, Audrey Bernhardt - 1958
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Reports of the Tax Court of the United States, Volume 28

United States. Tax Court - Taxation - 1958
...or refund is filed by a taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, no credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. Section 722 (d) denies a taxpayer the benefits...
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Reports of the Tax Court of the United States, Volume 29

United States. Tax Court - Law reports, digests, etc - 1958
...business, or • • • 1 SEC. 322. REFUNDS AND CREDITS, (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OP LIMITATION. — Unless a claim for credit or refund Is filed by the taxp.-iyer within three years from the time the return was tiled by the taxpayer or within two years...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 504 pages
...the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. (2) Limit ON amount of credit or refund. — (A) Limit where claim filed within 3-year...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 375

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1964
...taxpayers, on June 23, 1958, filed a claim for a pro tanto refund of their 1952 'Section 322(b)(l) provides: "Unless a claim for credit or refund is filed by the...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then...
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Reports of the Tax Court of the United States, Volume 20

United States. Tax Court - Taxation - 1954
...'SEC.322. REFUNDS AND CREDITS. • •••••• (b) LIMITATION ON ALLOWANCE. — (1) PEBIOD or LIMITATION. — Unless a claim for credit or refund...was paid, no credit or refund shall be allowed or mad* after the expiration of whichever of such periods expires the later. • • • • •••*••...
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Reports of the Tax Court of the United States, Volume 10

United States. Tax Court - Taxation - 1949
...AUTHOBIZATION. (402) 10 TAX COURT OF THE UNITED STATES REPORTS. (402) (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...taxpayer within three years from the time the return was tiled by the taxpayer or within two years from the time the tax was paid, no credit or refund shall...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1972
...unless a claim for credit or refund is filed within three years from the time the return was filed, or within two years from the time the tax was paid, no credit or refund shall be allowed after the termination of whichever of these periods expires later. Section 6511(d)(3)(A) of the Code...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1971
...tax imposed by the Code in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later. Revenue Ruling...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. (2) Limit on amount of credit or refund — (A) Limit where claim filed within 3-year...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - Law reports, digests, etc - 1950
...is filed by the taxpayer *ithin three years from the time the return was filed, or within two Jtus from the time the tax was paid, no credit or refund shall be •llowed after the expiration of whichever of those periods b the longer. It also provides that a...
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